2012 Michigan Compiled Laws
Chapter 141 — MUNICIPAL FINANCING
Act 263 of 1974 — EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS (141.861 - 141.867)
Section 141.861 — Definitions.
EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS (EXCERPT)
Act 263 of 1974
141.861 Definitions.
Sec. 1.
As used in this act:
(a) Accommodations means the room or other space provided for sleeping, including furnishings and other accessories therein. Accommodations do not include food and beverages.
(b) Administrator means the official designated by the county to collect the tax and to administer and enforce the ordinance.
(c) Convention and entertainment facilities means all or any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, meeting rooms, exhibit areas, and related public areas.
(d) Person means a natural person, partnership, fiduciary, association, corporation, or other entity.
(e) Revenues means the income derived from the tax, plus interest and penalties imposed by this act, levied and assessed under an ordinance adopted pursuant to this act.
(f) Transient guest means a natural person staying less than 30 consecutive days.
History: 1974, Act 263, Imd. Eff. Aug. 7, 1974
Popular Name: Accommodations Tax Act
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